Can the Finnish Tax Administration adjust my taxes on its own initiative?

Yes, the Finnish Tax Administration can adjust your taxes on its own initiative after your tax assessment end date. This happens if the Tax Administration receives information afterwards that affects your taxation. As a result, you might receive tax refund, or it may be that you are ordered to pay more tax. Besides income taxes, the adjustments on the Tax Administration's initiative can concern income tax, real estate tax, value-added taxes, employer's contributions, and other types of taxes.

The Tax Administration can adjust your taxation within the same deadline that is applied to taxpayers’ claims for adjustment, i.e. within three years of the start of the tax year following the relevant tax year.

In some cases, the Tax Administration is allowed to extend the deadline by 1 year, and in some rare cases by 6 years.

The deadlines will also change in a situation where the need to adjust taxes is due to a criminal investigation process.

If you are unhappy with an adjustment made on the Tax Administration’s initiative, you can submit a claim for adjustment to request a review.